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Content
July 2016, Volume 6, Issue 2
- 119-150 Disclosure on Related Party Transactions: Evidence from Italian Listed Companies
by Bava Fabrizio & Gromis di Trana Melchiorre - 151-159 Bank Credit and the “Creation” of Deposits
by Schumpeter J. A. - 161-168 Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi: Review of “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization”
by Boisseau-Sierra Marion - 169-171 Answer to the book review on “Public Sector Accounting and Auditing in Europe. The Challenge of Harmonization”, by Isabel Brusca, Eugenio Caperchione, Sandra Cohen and Francesca Manes Rossi (Governance and Public Management Series, Palgrave Macmillan, 2015)
by Brusca Isabel & Caperchione Eugenio & Cohen Sandra & Rossi Francesca Manes
March 2016, Volume 6, Issue 1
- 1-3 A Symposium on Financial Power: Introduction to the Book Review Symposium on Cornelia Woll The Power of Inaction: Bank Bailouts in Comparison. Ithaca, NY: Cornell University Press, 2014, 224 pp. $32.50
by Woll Cornelia - 5-30 Explaining Variations in Bailout Policies: A Review of Cornelia Woll’s The Power of Inaction
by Barnes Kelsey M. & Wilmarth Arthur E. - 31-45 The Power of Inaction or Elite Failure? A Comment on Woll’s “The Power of Inaction”
by Thiemann Matthias - 47-56 Power of Inaction or Ability to Learn in Action within a Political Process? Comments on “The Power of Inaction” by Cornelia Woll
by Moutot Philippe - 57-63 The Power of Banks and Governments
by Reinke Raphael - 65-78 Comment on The Power of Inaction by Cornelia Woll
by Jensen Jason O. - 79-84 Empowering Market-Based Finance: A Note on Bank Bailouts in the Aftermath of the North Atlantic Financial Crisis of 2007
by Biondi Yuri - 85-92 A Rejoinder by the Author
by Woll Cornelia
November 2015, Volume 5, Issue 3
- 233-288 Deconstruction and Reconstruction of the “Comply or Explain” Principle in EU Capital Markets
by Sergakis Konstantinos - 289-293 The “Comply or Explain” Approach as a Pascalian Wager
by Duhamel Jean-Christophe - 295-300 An Economic Analysis of ‘Comply or Explain Principle’ under a Review Panel Regime
by Biondi Yuri - 301-304 A Rejoinder on Mr. Duhamel’s Commentary
by Sergakis Konstantinos
July 2015, Volume 5, Issue 2
- 105-171 Alternative Banking and Theory
by Butzbach Olivier & von Mettenheim Kurt E. - 173-192 Extraterritorial Discovery in Aid of Execution and State Immunity: Case Comment on Republic of Argentina v. NML Capital, Ltd., 573 U.S. ___ (2014)
by Ishikawa Tomoko - 193-226 The In Pari Delicto Defense for Auditors in Professional Negligence Cases: Imputation of Managers’ Unlawful Acts to the Client Firm
by Blythe Stephen E. - 227-232 Isabelle Huault and Christelle Richard: Regulation Writ Large: A Comment on Huault and Richard’ “The Discreet Regulator”
by Carruthers Bruce G.
March 2015, Volume 5, Issue 1
- 1-42 Why Accounting Matters: A Central Bank Perspective
by Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner - 43-89 The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective
by Lyu Kai - 91-97 A Comment on “The Institutional Transformation of China’s Stock Exchanges: A Comparative Perspective” by Kay Lyu (AEL: A CONVIVIUM, 2015)
by Ortiz Horacio - 99-104 The Role of State/Market Division and Political Economy in Understanding Institutional Transformation of China’s Stock Exchanges: Response to Dr Ortiz
by Lyu Kai
December 2014, Volume 4, Issue 3
- 165-178 Harmonising European Public Sector Accounting Standards (EPSAS): Issues and Perspectives for Europe’s Economy and Society
by Biondi Yuri - 179-214 Accounting Rules for the European Communities: A Theoretical Analysis
by Biondi Yuri & Soverchia Michela - 215-236 Harmonisation of EPSASs (European Public Sector Accounting Standards): Developments and Prospects
by Calmel Marie-Pierre - 237-263 Governmental Financial Accounting and European Harmonisation: Case Study of Finland
by Oulasvirta Lasse Olavi - 265-282 A Perspective on the Proposal for European Public Sector Accounting Standards, in the Context of Accruals in UK Government Accounting
by Jones Rowan & Caruana Josette - 283-297 The Use of Accrual Accounting in New Zealand’s Central Government: Second Thoughts
by Newberry Susan - 299-312 EPSAS and the Unification of Public Sector Accounting Across Europe
by Mussari Riccardo
July 2014, Volume 4, Issue 2
- 63-98 Collective Action Clauses in Sovereign Bond Contracts and Investment Treaty Arbitration – An Approach to Reconcile the Irreconcilable
by Ishikawa Tomoko - 99-121 “The People Demand Social Justice”A Case Study on the Impact of Protests on Financial Markets
by Chernin Yulia & Lahav Yaron - 123-136 The Embedded Firm: Corporate Governance, Labor, and Finance Capitalism – Commentary
by Mocsary George A. - 137-138 The Value of Accounting for Value
by Liu Huifeng - 139-164 Commentary on “Accounting for Value” by Stephen Penman
by Marzo Giuseppe
February 2014, Volume 4, Issue 1
- 17-26 Have Academic Accountants and Financial Accounting Standard Setters Traded Places?
by Glover Jonathan
April 2013, Volume 4, Issue 1
- 27-40 “Trading Places”: A UK (and IFRS) Comment
by Macve Richard - 41-48 Some Historical Reflections on “Have Academics and the Standard Setters Traded Places”
by Zeff Stephen A. - 49-54 Economic Patriotism in Open Economies, Ben Clift and Cornelia Woll (Eds.), London: Routledge, 2012
by Thiemann Matthias - 55-61 Do National Accounting Traditions fit in a Globalized World? A Review of “A Global History of Accounting, Financial Reporting and Public Policy” Edited by Gary Previts, Peter Walton and Peter Wolnizer
by Fuelbier Rolf Uwe
June 2013, Volume 4, Issue 1
- 1-16 Remuneration of Non-Executive Directors in German Listed Firms: An Empirical Analysis from a Practitioners’ Perspective
by Lazar Christian & Metzner Yves & Rapp Marc Steffen & Wolff Michael
June 2013, Volume 3, Issue 3
- 141-166 Hyman Minsky’s Financial Instability Hypothesis and the Accounting Structure of Economy
by Biondi Yuri
October 2013, Volume 3, Issue 3
- 167-260 Minsky Financial Instability, Interscale Feedback, Percolation and Marshall–Walras Disequilibrium
by Solomon Sorin & Golo Natasa
November 2013, Volume 3, Issue 3
- 333-356 Why Banks Do What They Do. How the Monetary System Affects Banking Activity
by Fantacci Luca
May 2013, Volume 3, Issue 3
April 2013, Volume 3, Issue 3
- 261-276 Control of Finance as a Prerequisite for Successful Monetary Policy: A Reinterpretation of Henry Simons’ “Rules versus Authorities in Monetary Policy”
by Moe Thorvald Grung - 277-311 What Do Banks Do? What Should Banks Do? A Minskian Perspective
by Wray L. Randall - 313-331 What Financiers Usually Do, and What We Can Learn from History
by Hautcoeur Pierre-Cyrille & Riva Angelo E.
January 2013, Volume 3, Issue 2
- 1-46 The International Politics of IFRS Harmonization
by Ramanna Karthik - 47-52 The International Politics of IFRS Harmonization: A Comment
by Saito Shizuki - 53-68 Towards a Comprehensive Appraisal of Global Accounting Harmonization: About the “Desirability” of IFRS – A Comment on Ramanna’s “The International Politics of IFRS Harmonization”
by Haas Jerome - 69-76 A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna
by Nölke Andreas - 77-92 Evaluating Accounting Standards: A Comment on Ramanna’s ‘The International Politics of IFRS Harmonization’
by Madsen Paul E.
January 2013, Volume 3, Issue 1
- 1-14 Myths about Shareholder Value
by Stevelman Faith - 15-42 Deconstructing the Mythology of Shareholder Value: A Comment on Lynn Stout’s “The Shareholder Value Myth”
by Clarke Thomas - 43-60 The Shareholder Model of the Corporation, Between Mythology and Reality
by Weinstein Olivier - 61-70 The Troubling Question of Corporate Purpose
by Stout Lynn
June 2012, Volume 2, Issue 2
- 1-5 The Heifer, The Goat and The Sheep in Company with The Lion
by de la Fontaine Jean - 1-13 Science vs. Ideology: A Comment on Lynn Stout's New Thinking on "Shareholder Primacy"
by Robé Jean-Philippe - 1-24 New Thinking on "Shareholder Primacy"
by Stout Lynn A. - 1-29 What Do Shareholders Do? Accounting, Ownership and the Theory of the Firm: Implications for Corporate Governance and Reporting
by Biondi Yuri - 1-30 Stock Ownership, Political Beliefs, and Party Identification from the "Ownership Society" to the Financial Meltdown
by Cotton Nessler Natalie C. & Davis Gerald F. - 1-33 Being Done With Milton Friedman
by Robé Jean-Philippe - 1-57 Firm, Property and Governance: From Berle and Means to the Agency Theory, and Beyond
by Weinstein Olivier
August 2012, Volume 2, Issue 1
- 1-52 Who's to Judge? Understanding Issues of Auditor Independence Versus Judicial Independence
by Kleinman Gary & Anandarajan Asokan & Palmon Dan
September 2012, Volume 2, Issue 1
- 1-78 Does Economic Theory Matter in Shaping Banking Regulation? A Case-study of Italy (1861-1936)
by Gigliobianco Alfredo & Giordano Claire
March 2012, Volume 2, Issue 1
- 1-4 Review of "Accounting Ethics and the Near Collapse of the World's Financial System", by Michel Pakaluk and Mark Cheffers (Allen David Press, Sutton Massachusetts, 2011)
by Baker Charles Richard - 1-4 An Argument on Behalf of Pakaluk and Cheffers' Contention
by Williams Paul F. - 1-11 Accounting and the Law
by Berle Adolph A.
December 2011, Volume 1, Issue 3
- 1-9 Reuven Avi-Yonah's "Citizens United and the Corporate Form": A Comment
by Mitchell Lawrence E. - 1-10 Reuven Avi-Yonah's "Citizens United and the Corporate Form": Still Unuseful
by Bratton William W. - 1-13 The Enterprise Entity and the Constitution of the American Economic Republic
by Biondi Yuri - 1-18 Nonsense and Worries in Citizens United and Its Aftermath
by Strasser Kurt - 1-56 Citizens United and the Corporate Form
by Avi-Yonah Reuven S.
July 2011, Volume 1, Issue 2
- 1-5 Review of Money and Calculation: Economic and Sociological Perspectives
by Ingham Geoffrey K.
August 2011, Volume 1, Issue 2
April 2011, Volume 1, Issue 2
- 1-44 The Economic Consequences of Fair Value Accounting
by Yuan Mingzhe & Liu Huifeng
October 2011, Volume 1, Issue 2
- 1-15 The Imagined Dichotomy of Accounting versus Economic Income Concepts
by Fukui Yoshitaka - 1-56 The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting
by Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris
June 2011, Volume 1, Issue 2
- 1-11 Economists and Accountants
by Littleton A. Charles
November 2011, Volume 1, Issue 2
January 2011, Volume 1, Issue 1
- 1-6 Administering Systemic Risk vs. Administering Justice: What Can We Do Now that We Have Agreed to Pay Differences?
by Pradier Pierre-Charles M. - 1-8 A Comment on "The Legal Structure of the Firm"
by Strasser Kurt - 1-8 Disagreement-Based Trading and Speculation: Implications for Financial Regulation and Economic Theory
by Biondi Yuri - 1-12 Avoid Automatic Piercing: A Comment on Blumberg and Strasser
by Georgakopoulos Nicholas L - 1-12 Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
by Avi-Yonah Reuven S - 1-14 Imagined Worlds of Accounting
by Sunder Shyam - 1-15 Risk, Speculation, and OTC Derivatives: An Inaugural Essay for Convivium
by Stout Lynn A. - 1-18 Cost Basis: Accounting's "Samson's Tresses"
by Terrill William A. - 1-26 A Note on Accounting and Economic Theory: Past, Present, and Future
by Shubik Martin - 1-30 Legal Form and Economic Substance of Enterprise Groups: Implications for Legal Policy
by Strasser Kurt A. & Blumberg Phillip - 1-49 The Pure Logic of Accounting: A Critique of the Fair Value Revolution
by Biondi Yuri - 1-64 Some Caution about Property Rights as a Recipe for Economic Development
by Kennedy David - 1-88 The Legal Structure of the Firm
by Robé Jean-Philippe